26 CFR Subpart general_income_tax - Subpart—General Income Tax
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Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations (§§ 521.101 - 521.117)
- § 521.101 Introductory.
- § 521.102 Applicable provisions of the Internal Revenue Code.
- § 521.103 Scope of the convention.
- § 521.104 Definitions.
- § 521.105 Scope of convention with respect to determination of “industrial or commercial profits”.
- § 521.106 Control of a domestic enterprise by a Danish enterprise.
- § 521.107 Income from operation of ships or aircraft.
- § 521.108 Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
- § 521.109 Real property income, natural resource royalties.
- § 521.110 Government wages, salaries, pensions and similar remuneration.
- § 521.111 Pensions and life annuities.
- § 521.112 Compensation for labor or personal services.
- § 521.113 Students and apprentices; remittances.
- § 521.114 Visiting professors or teachers.
- § 521.115 Credit against United States tax liability for Danish tax.
- § 521.116 Reciprocal administrative assistance.
- § 521.117 Claims in cases of double taxation.
Source:
T.D. 5777, 15 FR 1595, Mar. 22, 1950, unless otherwise noted. Redesignated at 25 FR 14022, Dec. 31, 1960.